ESI Act | Person In Supervisory Role Liable For Non-Remittance Of Contributions Regardless Of Designation : Supreme Court

The Supreme Court held that a person in a supervisory role is liable under the Employees' State Insurance (ESI) Act for the non-remittance of contributions, regardless of their specific designation. The court emphasized that the responsibility for ensuring timely deposit of ESI contributions lies with those who exercise control and oversight in the management, not solely based on their formal title within the organization.